Computer hardware, firmware and software including computer software for use over networks, software for facilitating the preparation, presentation and reception of information in the form of data, text, images, sound or video for use over global, wide area and local computer networks; computer software for use in software development; computer software for emulating the instruction sets of computer microprocessors; computer software for translating and interpreting cross-platform compatible computer programs and data, for use over global, wide area and local computer networks; computer programming language software used in connection with global, wide area and local computer networks; computer software for facilitating the use of a global communications network; user manuals supplied as a unit therewith

Accounting services; auditing; business management consulting; business organisation consulting; business efficiency consulting and analysis

Financial analysis; financial management; financial valuation